Marketplace Facilitators and Marketplace Sellers

Who is a Marketplace Facilitator and Marketplace Seller?

 A marketplace facilitator is a person that, directly or indirectly and whether through one or more affiliates, does both of the following:

• Lists or otherwise makes available for sale a marketplace seller's items through a marketplace owned or operated by the marketplace facilitator; and
• Does one or more of the following:
  • Collects the sales price or purchase price of a marketplace seller's items or otherwise processes payment, or
  • Makes payment processing services available to purchasers for the sale of a marketplace seller's items.

A marketplace seller is a person that sells or offers to sell items through a marketplace regardless of any of the following:

• Whether the person has a physical presence in this state.
• Whether the person is registered as a retailer in this state.
• Whether the person would have been required to collect and remit sales and use tax had the sales not been made through a marketplace.
• Whether the person would not have been required to collect and remit sales and use tax had the sales not been made through a marketplace.

Who Collects the Sales and Use Tax?

A marketplace facilitator that is engaged in business in North Carolina is considered the retailer of each marketplace-facilitated sale it makes on behalf of a marketplace seller and must collect and remit the sales and use tax on all such sales. A marketplace facilitator must comply with the same requirements and procedures as other retailers.

How Do I Learn More?

For additional information review the following information:

• Frequently Asked Questions
• Watch the following video for a brief overview